Property company tax rate collection standard

Legal analysis: the property management company is a service enterprise, and its main business should pay business tax, which is managed and collected by the local tax authorities. The specific tax rate is as follows: 1. Business tax: business tax is levied according to turnover, and the applicable tax rate is 5%. 2. The urban maintenance and construction tax shall be paid at 7% of the paid business tax. 3. Pay the education surcharge at 3% of the paid business tax. 4. The local education surcharge shall be paid at 2% of the business tax. 5. Pay enterprise income tax according to the profit adjusted by the tax law, with the tax rate of 25% and that of small and micro enterprises of 20%. 6. Personal income tax. When the company pays wages and salaries to employees, it will withhold and remit personal income tax according to the tax table.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 15 Enterprises, branches engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations (hereinafter referred to as taxpayers engaged in production and business operations) established by enterprises in other places and different places shall, within 30 days from the date of obtaining business licenses, report to the tax authorities for tax registration with relevant documents. The tax authorities shall register the declaration on the day it is received and issue a tax registration certificate. The administrative department for industry and commerce shall regularly notify the tax authorities of the registration and issuance of business licenses. The scope and methods for taxpayers other than those specified in the first paragraph of this article to register tax and withholding agents to register tax withholding shall be stipulated by the State Council.